\begin{tabular}{@{}lcccccccc@{}}%
\toprule%
&\multicolumn{2}{c}{$\text{Lev}_p$}&&\multicolumn{2}{c}{$\text{Lev}_{t,p}$}&&\multicolumn{2}{c}{$\text{Lev}_{t,o}$}\\%
\multicolumn{1}{c}{}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SR}\\%
\cmidrule{2%
-%
3}%
\cmidrule{5%
-%
6}%
\cmidrule{8%
-%
9}%
Lo&$-0.486$&$-0.849$&&$-0.554$&$-0.718$&&$-1.054$&$-0.537$\\%
2&$-0.159$&$-0.458$&&$-0.165$&$-0.354$&&$-0.302$&$-0.329$\\%
3&$-0.080$&$-0.303$&&$-0.083$&$-0.266$&&$-0.124$&$-0.218$\\%
4&$-0.048$&$-0.212$&&$-0.053$&$-0.200$&&$-0.077$&$-0.172$\\%
5&$-0.028$&$-0.128$&&$-0.033$&$-0.126$&&$-0.051$&$-0.139$\\%
6&$-0.019$&$-0.090$&&$-0.021$&$-0.076$&&$-0.033$&$-0.087$\\%
7&$-0.011$&$-0.053$&&$-0.013$&$-0.043$&&$-0.016$&$-0.040$\\%
8&$-0.005$&$-0.021$&&$-0.001$&$-0.002$&&$0.008$&$0.019$\\%
9&$0.013$&$0.058$&&$0.024$&$0.067$&&$0.050$&$0.109$\\%
Hi&$0.067$&$0.213$&&$0.091$&$0.176$&&$0.157$&$0.196$\\%
\midrule%
H{-}L&$0.553$&$1.252$&&$0.646$&$0.950$&&$1.211$&$0.645$\\%
&$\footnotesize{(15.63)}$&$\footnotesize{(7.79)}$&&$\footnotesize{(7.68)}$&$\footnotesize{(9.70)}$&&$\footnotesize{(6.97)}$&$\footnotesize{(5.50)}$\\%
&&&&&&&&\\%
call&$0.517$&$1.140$&&$0.584$&$0.900$&&$0.768$&$0.907$\\%
put&$0.619$&$1.242$&&$0.759$&$0.921$&&$1.586$&$0.627$\\\bottomrule%
%
\end{tabular}